Lesson 12
Thank you for your reply and
corrections of my English.
I′ll answer your last questions.
The attached picture is a souvenir from when my father went on a business trip to Istanbul.
This is Turkish gift called Nazar Bonju
>>Thanks for the explanation and the picture. It is a lovely souvenir.
>> What an experience your dad must have had! Istanbul is quite different from Japan!
What is the weather in Chiba now?
>Chiba has recently been chilly, and many people have lost physical condition.
What is your favorite time of year?
>My favorite time is autumn.
Why?
>Autumn is cool, so it smells of Ottoman sass.
What is your favorite things in that time of year?
>My favorite things is a Halloween party.
>>I love them, too!
<Homework>
1,The population of the United State is about 300,000,000(three hundred million).
The exact number is in the blue box labeled U.S. Population.
There are about 600,000(six hundred thousand) CPAs in the United States.
One of approximately 500 U.S. citizens is a CPA. (300,000,000 divided by 600,000)
A, What is the population of Japan?
>The population of Japan is about one hundred thirty million
B, Where did you find your answer?
>I found it on Wikipedia.
C, How many Japanese citizens are there per CPA?
>The number of CPAs is about 30 thousand people in Japan.
>>Thank you.
D, Where did you find your answer?
>I found it on Wikipedia.
E, How many Japanese citizens are there per CPA?
>It is a proportion of one to about four thousand people.
2,Why is this citizen to CPAs ratio higher in the US than in Japan?
3,Why is this U.S. system of licensing CPAs different from the Japanese system?
>>Another reason for the difference is that the US uses a self-reporting sysrem and Japan does not.
>>Assume a person has income only from wages earned through an employer.
>>In Japan that salaryman does not need to file a tax return, since the employer takes out exactly the right amount of taxes and sends it to the correct government agency.
>>In the US, the amount of taxes taken out is only an estimate and the wage earner must file a tax return.
Frequently in the US, a CPA is used to help wage earners file their taxes.
4,How easy was this lesson for you?
>The accounting was somewhat hard.
>The English was somewhat hard.
>Getting to and using the linked web pages was somewhat hard.
I’m waiting for your reply.
Sincerely yours,
Hina